Double Tax Deduction for Internationalisation (DTDi)

Gives businesses a 200% tax deduction on eligible spending to expand overseas, such as trade fairs and overseas marketing.

Run by

Enterprise Singapore / IRAS

Funding

Amount varies

200% tax deduction on eligible expenses. From YA2027, automatic DTDi applies to the first S$400,000 of eligible expenses per company. Spending above the threshold, or on non-automatic activities, needs prior approval from Enterprise Singapore.

Who can apply

• Singapore tax resident or has a permanent establishment in Singapore
• Expenses incurred mainly to promote trading of goods or provision of services
• Activities must be on the approved list

How to apply

Claim in your tax return for automatic activities; otherwise apply via Enterprise Singapore's ESIMS portal before starting.

Timing

For activities that need approval, apply before the project starts.

Last checked

2026-10-11

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